Madras High Court
CMA(MD)/1464/2026 of CITY UNION BANK LTD Vs COMMISSIONER OF GST AND CENT on 29 September 2026
CMA(MD) No. 1464 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE G.R.SWAMINATHAN
AND
THE HON'BLE MRS.JUSTICE M.D.SUMATHI
CMA(MD) No. 1464 of 2026
CNR:{HCMD011072802026}
&
C.M.P.(MD)No.13517 of 2026
City Union Bank Ltd
24B,
Gandhi Nagar,
Kumbakonam,
Tamil Nadu - 612 001.
..Petitioner(s)
Vs
Commissioner Of Gst And Central Excise
Tiruchirappalli Commissionerate,
No.1,
Williams Road,
Cantonment,
Tamil Nadu -620 001.
..Respondent(s)
PRAYER: Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, to set aside the impugned common Final order No.40247/2020 dated 22-01-2026 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai in ST.Appeal No.ST/40247/2020, to the Extent questioned herein, and to pass other orders as deemed fit in the facts and circumstances of the case in the interest of justice.
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CMA(MD) No. 1464 of 2026
For Petitioner(s):
Mr.T.Suriyanarayanan
Senior Counsel
For Respondent(s):
M/s. R.Gowrishankar
Standing Counsel
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JUDGMENT
(Judgment of the Court was delivered by G.R.Swaminathan J.) Heard both sides.
2. The issue raised in this appeal is squarely covered by the order made in C.M.A(MD)No.1121 of 2026, dated 16.09.2026.
3. In view of the same, the impugned order is set aside. This Civil Miscellaneous Appeal stands allowed. No costs. Consequently, connected miscellaneous petition is closed. (G.R.S.,J.) (M.D.S.,J.) 29-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rmi __________
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CMA(MD) No. 1464 of 2026 To Commissioner Of Gst And Central Excise Tiruchirappalli Commissionerate, No.1, Williams Road, Cantonment, Tamil Nadu -620 001. __________
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CMA(MD) No. 1464 of 2026 G.R.SWAMINATHAN, J. AND M.D.SUMATHI, J. rmi CMA(MD) No. 1464 of 2026 29-09-2026 __________
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